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粉红豹 · 2018年10月14日

问一道题:NO.PZ2018062003000192 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


Current account 经常账户有四个子账户:merchandise trade, services, income receipts, unilateral transfers.

本题目中的dividend 属于income receipts。这点我理解了。

但是A、B选项为什么不属于current account?如果不属于,那属于什么account分类?

谢谢老师。

2 个答案

答疑助手丽丽 · 2018年10月15日

可能题目的意思是认为shipping在最后一个圆点只是该公司的名称,如果A是CNY850就可以选了

题目有些不严谨,可以不用在意~

答疑助手丽丽 · 2018年10月14日

A选项的运输本身是属于经常账户的,但无法对应题中的圆点

B选项是服务交易,但题中没有涉及服务的交易,只是货物的交易,金钱的往来

粉红豹 · 2018年10月14日

最后一个圆点说了shipping字样,为什么不是经常账户

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2022-03-05 23:00 2 · 回答

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